The aim of this study is to highlight the main problem areas in the disclosure of segment information by transnational companies. In them is characteristic the broad diversification that is associated with operating simultaneously in different economic spheres and in ...
Digital governance and applying a framework for general purpose financial reporting by public sector entities are the key for successful reform in European countries. IFAC standard-setting activities and digital technologies in the public sector accounting are ...
In the present work, the rights and obligations of the insurance broker (IB), which are covered by the insurance and reinsurance activity carried out by him, are examined and systematized, according to the Bulgarian legislation. The manner in which the remuneration of ...
The article examines the possibilities of applying differentiated instruction in intensive English language learning (level B1). The essence of differentiation and the peculiarities when it is used in the educational process are clarified. The principles and elements ...
The current study is devoted to deflation, which is a significantly less analyzed problem in modern economic theory. The interest to this topic is prompted by the increasing probability of deflationary episodes, due to the periods of recession and depression observed ...
“Dialogue” is the first E-journal published by Tsenov Academy of Economics, Svishtov, Bulgaria. "Dialogue" is a quarterly journal. The journal is indexed by EBSCO Publishing, CEEOL, RePEc and Google Scholar.
The main themes the journal is intending to publish are: interdisciplinary methodological, theoretical and applied studies of modern society – culture, philosophy and information, humanity and ecology, globalization and economics, and other related problems.
Journal “Dialogue” is
1. Topics
The main themes the journal is intending to publish are: interdisciplinary methodological, theoretical and applied studies of modern society – culture, philosophy and information, humanity and ecology, globalization and economics, and other related problems.
2. Languages
The journal is multilingual. We accept texts written in one of the following languages:
“Dialogue” is the first E-journal published by Tsenov Academy of Economics, Svishtov, Bulgaria. "Dialogue" is a quarterly journal.
The main themes the journal is intending to publish are: interdisciplinary methodological, theoretical and applied studies of modern society – culture, philosophy and information, humanity and ecology, globalization and economics, and other related problems.
Fakes as Objects of Tax Control
Counterfeits are those results from an act or omission that is false, fraudulent or forged like the existing product. They contain foreign traits (characteristics) that create the illusion of a quality product at a higher cost or price, respectively. Counterfeits are of interest for tax control due to the fact that they generate profit. Tax control shall be established reality of profit, which serves as the basis for the calculation of tax liabilities, and the opportunities for manipulation of ...
Money came into existence on the basis of market relations in the absence of state intervention. The first means of exchange date back earlier than the development of clearly-established structures of public administration. The need for money was generated during an early form of trade, the barter. In general, the actual functions of money cover three general categories: a medium of exchange, a store of value and a unit of account. Money should be a universal force. This does not mean that ...
Aspects of the Forged Documents in the Tax Process
In modern times documentation applies for various purposes in public life. All the facts and circumstances relevant to the tax process can be proved on the basis of the document. Development of technologies of communication leads to a change in the way of fixing, storage, handling and use of data. Varied are the opportunities for manipulation of the information contained in the documents that are relevant for taxation of taxpayers. This requires the controls to be directed as to the nature and ...